119-hr3936

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3936 Introduced in House

    (IH) ]

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119th CONGRESS
 1st Session
 H. R. 3936

To amend the Internal Revenue Code of 1986 to modify employer-provided 
 fringe benefits for bicycle commuting.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 June 11, 2025

 Mr. Thompson of California introduced the following bill; which was 
 referred to the Committee on Ways and Means

_______________________________________________________________________

 A BILL

To amend the Internal Revenue Code of 1986 to modify employer-provided 
 fringe benefits for bicycle commuting.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Bicycle Commuter Act of 2025''.

SEC. 2. REINSTATEMENT AND EXPANSION OF EMPLOYER-PROVIDED FRINGE 
 BENEFITS FOR BICYCLE COMMUTING.

    (a) Repeal of Suspension of Exclusion for Qualified Bicycle 
Commuting Benefits.--

Section 132

    (f) of the Internal Revenue Code of 
1986 is amended by striking paragraph

    (8) .

    (b) Expansion of Bicycle Commuting Benefits.--

Section 132

    (f)

    (5)
        (F) of such Code is amended to read as follows:
 ``
        (F) Definitions related to bicycle commuting 
 benefits.--
 ``
            (i) Qualified bicycle commuting 
 benefit.--The term `qualified bicycle commuting 
 benefit' means, with respect to any calendar 
 year--
 ``
            (I) any employer reimbursement 
 during the 15-month period beginning 
 with the first day of such calendar 
 year for reasonable expenses incurred 
 by the employee during such calendar 
 year for the purchase (including 
 associated finance charges), lease, 
 rental (including a bikeshare), 
 improvement, repair, or storage of 
 qualified commuting property, or
 ``
            (II) the direct or indirect 
 provision by the employer to the 
 employee during such calendar year of 
 the use (including a bikeshare), 
 improvement, repair, or storage of 
 qualified commuting property,
 if the employee regularly uses such qualified 
 commuting property for travel between the 
 employee's residence, place of employment, a 
 qualified parking facility, or a mass transit 
 facility that connects the employee to their 
 residence or place of employment.
 ``
            (ii) Qualified commuting property.--The 
 term `qualified commuting property' means--
 ``
            (I) any bicycle (other than a 
 bicycle equipped with any motor),
 ``
            (II) any electric bicycle,
 ``
            (III) any 2- or 3-wheel scooter 
 (other than a scooter equipped with any 
 motor), and
 ``
            (IV) any 2- or 3-wheel scooter 
 propelled by an electric motor if such 
 motor does not provide assistance if 
 the speed of such scooter exceeds 20 
 miler per hour (or if the speed of such 
 scooter is not capable of exceeding 20 
 miles per hour) and the weight of such 
 scooter does not exceed 100 pounds.
 ``
            (iii) Electric bicycle.--The term 
 `electric bicycle' means a bicycle which is--
 ``
            (I) equipped with--
 ``

    (aa) fully operable 
 pedals,
 ``

    (bb) a saddle or seat for 
 the rider, and
 ``
            (cc) an electric motor 
 which is less than 750 watts, 
 designed to provide assistance 
 in propelling the bicycle, 
 and--

 ``

    (AA) does not 
 provide such assistance 
 if the bicycle is 
 moving in excess of 20 
 miler per hour, or

 ``

    (BB) if such 
 motor only provides 
 such assistance when 
 the rider is pedaling, 
 does not provide such 
 assistance if the 
 bicycle is moving in 
 excess of 28 miles per 
 hour, and

 ``
            (II) certified by the 
 manufacturer, importer, or distributor 
 of such bicycle to comply with the 
 requirements under part 1512 of title 
 16, Code of Federal Regulations (or any 
 successor regulations issued by the 
 Consumer Product Safety Commission).
 ``
            (iv) Bikeshare.--The term `bikeshare' 
 means a rental operation at which qualified 
 commuting property is made available to 
 customers to pick up and drop off for point-to-
 point use within a defined geographic area.''.
            (c) Limitation on Exclusion.--

Section 132

    (f)

    (2)
            (C) of such Code is 
amended to read as follows:
 ``
            (C) 30 percent of the dollar amount in effect 
 under subparagraph
        (B) per month in the case of any 
 qualified bicycle commuting benefit.''.
            (d) No Constructive Receipt.--

Section 132

    (f)

    (4) of such Code is 
amended by striking ``(other than a qualified bicycle commuting 
reimbursement)''.

    (e) Conforming Amendments.--

    (1) Section 132

    (f)

    (1)
            (D) of such Code is amended by 
 striking ``reimbursement'' and inserting ``benefit''.

    (2) Section 274
            (l) of such Code is amended by striking 
 paragraph

    (2) .

    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.
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